Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGLO 1979 NO. 25 >

A corporation may be licensed as an "associate real estate broker" under RCW 18.85.010, et seq.

AGO 1955 NO. 29 >

The excise tax on real estate sales applies to a transfer of real property by nominees for an undisclosed principal to a corporation, which is not the undisclosed principal, for consideration; but not to a transfer from such nominees to the corporation, which is the undisclosed principal, where no consideration is paid or delivered for the transfer.The excise tax on real estate applies to the transfer of real property to a corporation after it is formed, by nominees, who were subscribers for stock in the corporation to be formed and who purchased the real property after their subscription and before the corporation is formed.

AGO 1983 NO. 30 >

(1) The earliest date upon which the Secretary of State may send a notice of delinquency to a corporation failing to pay its annual license fee is the first day of delinquency; i.e., the day following the last day permitted for timely payment. (2) The minimum amount of time which must elapse before the Secretary of State is to administratively dissolve the corporation for nonpayment of its annual license fee is a period of sixty-five days from the date of mailing the notice of delinquency referred to in RCW 23A.28.125.

AGO 1992 NO. 30 >

1.  RCW 19.68.010 prohibits a person licensed to practice medicine in Washington from receiving a rebate, commission, or other consideration in connection with the referral of a patient.  RCW 19.68.040 provides that a licensed physician is not prohibited from collecting compensation for services provided by an employee.2.  RCW 19.68.010 prohibits a physician from referring a patient to an infusion therapy company in which the physician is a shareholder.  However, under RCW 19.68.040 this prohibition would not apply if the persons performing the services for the infusion therapy company are under the control of the physician such that they are employees of the physician.3.  RCW 19.68.010 does not prohibit a physician from receiving a set fee from an infusion therapy company for providing various services to the company's customers.  However, the fees must actually provide the services, and the fee paid must reflect the market value of the services provided.

AGLO 1977 NO. 46 >

A nonprofit corporation formed under chapter 24.06 RCW which is wholly owned and controlled by a religious corporation sole and organized for the purpose of operating a cemetery will qualify for the exemptions granted under RCW 68.48.070 and RCW 68.05.280 in conducting its operations.

AGO 1963 NO. 52 >

A Washington corporation which is wholly owned by a Canadian corporation may hold fee ownership in land within this state.

AGLO 1973 NO. 65 >

Nonprofit corporations which were notified of the need to appoint a registered agent as required by RCW 24.03.915 and which did not do so within ninety days of the effective date of chapter 163, Laws of 1969, Ex. Sess., thereby have ceased to exist; however, those corporations which were not so notified because of the secretary of state's lack of a sufficient mailing address are not now to be deemed to have ceased to exist as provided for in RCW 24.03.915.

AGLO 1973 NO. 99 >

(1) The provisions of RCW 42.17.300 which relate to the charges that may be imposed for providing copies of certain "public records" under Initiative No. 276 do not supersede the preexisting fees for copies of UCC security transaction filings under RCW 62A.9-407 or of corporation papers under RCW 23A.40.030, RCW 24.03.410 and RCW 24.06.455 in any cases because those documents do not constitute "public records" within the meaning of that initiative.
 
(2) RCW 42.17.300 does not supersede the preexisting fees for copies of state records provided for in RCW 43.07.120 in those cases where the individual seeking such copies is asking for them as a matter of right under RCW 43.07.030(7), supra, rather than merely requesting to inspect them and then to be allowed to use the secretary of state's facilities to himself make the copies he desires.

AGO 1960 NO. 147 >

A corporation cannot practice the profession of veterinarian medicine nor can veterinarians be employed to carry on such a business for a corporation.

AGO 1962 NO. 147 >

Under § 2, chapter 185, Laws of 1933 (RCW 23.01.020) a corporation may not be one of the required three or more natural persons required to form a corporation.